Honors Program Theses

Award/Availability

Open Access Honors Program Thesis

First Advisor

Mary Christ

Keywords

Social responsibility of business; Social accounting;

Abstract

How do auditors evaluate sustainability data? As noted, assurance requires comparing data to a set of agreed-upon standards. Auditors provide reasonable assurance for financial information because they can evaluate a company's information based on its adherence to GAAP. Although reporting and auditing standards have not been agreed upon and set for CSR information, auditors are still providing assurance. They use standards developed by nongovernmental organizations discussed below and can determine the amount of assurance provided, either reasonable or limited. Two additional questions arise from this situation: what standards are commonly used to evaluate CSR reports and does a company's industry or geographic location predispose it to acquiring assurance for CSR reporting? Analysis of these additional points will contribute to the understanding of how the CSR assurance process has transformed.

Year of Submission

11-2012

Department

Department of Accounting

University Honors Designation

A thesis submitted in partial fulfillment of the requirements for the designation University Honors

Comments

If you are the rightful copyright holder of this thesis and wish to have it removed from the Open Access Collection, please submit a request to scholarworks@uni.edu and include clear identification of the work, preferably with URL.

Date Original

11-2012

Object Description

1 PDF file (55 pages)

Language

en

File Format

application/pdf

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